The Resource Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria

Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria

Label
Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria
Title
Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria
Creator
Subject
Language
eng
Summary
Capital gains are mostly taxed like dividends and interest under the country-specific tax regimes in Austria, Germany, and Italy. However, capital losses of different asset classes are taxed differently, and the extent to which private investors can set off losses against capital income differs widely between the three countries. The authors analyse the current tax regulations in the Austrian, Italian, and German income tax law in detail and point out the differences
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 1 ; p. 29-35
http://library.link/vocab/creatorName
  • Treisch, C
  • Groever, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • capital loss
  • loss relief
Label
Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria
Instantiates
Publication
Label
Verlustverrechnung bei Kapitaleinkommen in Deutschland, Italien und Österreich = Loss offset and capital income in Germany, Italy, and Austria
Publication

Library Locations

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      52.3736660 4.9336932
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